Required information [The following information applies to the questions displayed below] BatCo makes metal baseball bats. Each bat requires 1.00 kg of aluminum at $20 per kg and 0.20 direct labor hours at $18 per hour. Overhead is assigned at the rate of $32 per direct labor hour. Assume the actual cost to manufacture one metal bat is $36.00. Compute the cost variance and classify it as favorable, unfavorable or no variance. Direct materials Direct labor